Swedish VAT registration

What are the Swedish VAT registration thresholds?

For foreign businesses trading in Sweden that are VAT/GST/Tax registered in their home state, the VAT registration threshold is nil.

For EU VAT-registered companies selling goods over the internet to consumers in Sweden (distance selling), the VAT registration threshold is SEK 320,000 (approximately EUR34,000) per annum.

Is a Swedish fiscal representative or agent required?

In accordance with the EU VAT Directives, a local Swedish fiscal representative or agent is not required by a company resident in another EU member state. However, a fiscal representative, who is jointly liable for the Swedish VAT, is required for non-EU companies.

What information is required to get a Swedish VAT number and registration?

The Swedish tax office will require the appropriate forms to be completed and submitted with the following documentation:

  • A certificate of incorporation
  • A copy of the passport (for sole traders only)
  • A power of attorney for the fiscal representative (if applicable)

Non-established businesses must complete form SKV4632 which can be downloaded from the Swedish tax office website at www.skatteverket.se.

 Where are Swedish VAT registrations submitted?

Foreign companies registering for a Swedish VAT number must submit their signed application (original copy) to the international tax offices of the Swedish Tax Agency in Malmo or Stockholm. The Malmo office handles registrations from businesses based in the following countries:

  • Albania
  • Austria
  • Bosnia-Herzegovina
  • Bulgaria
  • Croatia
  • Czech Republic
  • Denmark
  • The Faeroe Islands
  • France
  • Germany
  • Greece
  • Greenland
  • Hungary
  • Iceland
  • Italy
  • Macedonia
  • Montenegro
  • Poland
  • Portugal
  • Romania
  • Serbia
  • Slovakia
  • Slovenia
  • Spain
  • Turkey

All other countries are handled by the Stockholm foreign tax office.

Businesses that are required to register must do so before they start trading.

There are no penalties for a delayed Swedish VAT registration. However, failure to register can lead to penalties associated with failure to submit VAT returns, delayed VAT returns and late or non-payment VAT.

What is the format of a Swedish VAT number?

Once the Swedish VAT registration has been given, which usually takes three to four weeks, a unique Swedish VAT number is allocated to the company. All EU member states have a fixed format for their VAT numbers. In Sweden the format consists of the prefix SE followed by 12 digits e.g. SE123456789123

Swedish Number Format

Country Code SE
Format 123456789012
Characters 12 characters

What next?

Once a business has its VAT number, it is free to commence trading, and charging Swedish VAT. It must comply with the Swedish VAT compliance rules, and file regular returns (see Swedish VAT Returns briefing).

Need help with your Swedish VAT compliance?

Researching Swedish VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.